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This study aims to highlight the significance of Performance Measurement System (PMS) as an “interactive” system that adapts to the organization's peculiar operational setup, thereby delivering optimal employee performance management benefits. Using Schatzki's (2002) “site of the social” theoretical conceptualization, it aims to empirically investigate the influence PMS's such strategic adaptation could have on employees' team performance through its mediating effect on improving organizational learning and knowledge sharing.

In pursuit of the set objective, we conducted a survey of 200 employees in public accounting firms located in the two major Indonesian cities of Jakarta and Surabaya. The survey yielded 89 responses of which 87 were deemed fit for empirical analyses. The statistical analyses of the data were performed using SmartPLS.

The statistical analyses using SmartPLS found evidence that the strategic use of the PMS positively influences team performance, both directly and indirectly, through its role in enhancing organizational learning; however, its role in enhancing knowledge sharing did not demonstrate leveraging team performance.

The study conclusions are based on a relatively small data sample and the context of a developing economy, and, hence, need to be replicated with caution.

The study contributes to the management accounting theory and practice and emphasizes the strategic use of PMS to help improve organizational performance. Its novel “site” and context directs researchers' and practitioners' attention to the “interactive”, rather than passive and standalone, use of PMS to influence team performance and instigates a new debate on the management tool's optimal use.

The purpose of this study is to examine the determinants of attitude and adoption intention of Islamic banking among the potential customers in Pakistan. The conceptual framework is investigating the influence of salient beliefs (consisting of personal factors and external factors) and theory of planned behavior (TPB) construct, i.e. attitude and social influence on Islamic banking adoption intentions.

To realize the objective of the research, 500 questionnaires were distributed among the potential customers of Islamic banking in Pakistan. A purposive sampling technique was used; 375 questionnaires were returned, whereas only 300 were used for analysis. To test the model, structural equation modeling was conducted by using an algorithm and bootstrapping techniques, and the most important factor is identified through the importance performance map analysis model.

The findings of the research revealed that the attitude has immense importance. It is a strong determinant of Islamic banking adoption intention among potential customers. Second, it is fully mediating the relation of cost benefits, reputation and support for business and the adoption intentions of Islamic banking. However, attitude is partially mediating the relation of religious obligations, social influence and the criterion variable.

This research is articulating literature by incorporating external and personal factors along with TPB’s constructs, i.e. attitude and social influence and tested the attitude as an intervening variable to explain the relation with adoption intention of Islamic banking. The unfolding results spring up a broad spectrum to policymakers and practitioners of Islamic banking by suggesting the push and pull strategies.

Numerous studies conducted to find the influencing factors of adoption intention of Islamic banking, but this research is identifying the determinant of attitude along with adoption intentions. This research is contributing to the existing research by taking reputation (brand image), cost benefits and government support along with religiosity, which is an important factor but is ignored in previous research. Theoretically, this research is contributing to the TPB by giving a scenario of salient beliefs along with attitude and social influence because beliefs play an important role in building the adoption intention of the subject.

This study explores, first, the performance effect (accounting- and market-based performance) of intellectual capital (IC), measured using the value-added intellectual coefficient (VAIC) and its modified version (MVAIC), on Islamic and conventional listed banks in Gulf Cooperation Council (GCC) countries and, second, whether Islamic banks outperform conventional banks in utilising IC.

Using resource-based view theory and literature reviews, regression analyses are conducted on data for the period 2012–2019 on 26 Islamic and 42 conventional banks. For hypothesis testing, the generalised method of moments panel data regression analysis is applied after addressing endogeneity issues.

Results, after controlling for corporate governance, indicate that the performance effects of IC (VAIC and MVAIC) on both bank types largely converge and Islamic banks do not outperform conventional banks in IC use. IC has a stronger effect on accounting performance measures for conventional banks than for Islamic banks, but IC has some effect on market performance measures for Islamic banks alone. Corporate governance variables do not play a significant role in the presence of VAIC and MVAIC although there are differences in corporate governance between the two bank types.

This study bridges the gap in GCC banking sector literature on the association between IC efficiency and performance measures of Islamic and conventional banks, from a comparative perspective. It enhances understanding, about the IC–financial performance nexus, of policymakers, regulators, bank managers and other stakeholders interested in the influence of different business models, financing/investment methods and governance structure on the performance of both bank types.

In the current era of technological advancement, it is becoming essential for financial institutions to serve through financial technology (Fintech). This study aims to integrate Fintech with value chain in existing system of Islamic financial institutions (IFIs) and to determine the adoption of Fintech value chain financing (FVCF) by IFIs in the presence of mediators.

This paper examines a conceptual model by performing a self-administration survey for 393 sample size. After the completion of data collection 263 suitable responses are used for analysis. The hypotheses are tested by applying algorithm, bootstrapping and blindfolding techniques.

The findings of structural model demonstrate that trust, information sharing (IS) and information and communication technology (ICT) are important for adoption of FVCF in the perspective of IFIs. Secondly, innovativeness is partially mediating the relationship of trust, IS and ICT for adoption of FVCF. Thirdly, competitiveness is fully mediating the relationship of trust, IS and ICT with agility for adoption of FVCF by IFIs.

Theoretically, this research is developing a conceptual model that is providing a new way to integrate value chain partners. This study is demonstrating the sequential mediation for the adoption of FVCF. Practically, this research is giving meaningful insight to policymakers of IFIs by suggesting a way forward to adopt FVCF. However, there is need to know the perception of other stakeholders that may involve in FVCF.

Because there exists limited work in the context of integration and adoption of Fintech by organizations, this study is a pioneer that is taking the perspective of financial institutions for FVCF.

The purpose of this paper is to discuss the theoretical concepts of adult constructive development (ACD) in response to a requirement to teach fully online during the COVID-19 lockdown. However, responses have been unique for many university educators, regardless of the roles they have in supporting students during this time. How each person approaches the changing context can be enhanced by an understanding of their mindset as defined by Kegan’s theory.

An accounting academic and educational designer combine their expertise and engage a “digital mindset” to guide the re-design of the management accounting unit incorporating strategies that encourage students to be self-reliant yet learn from a broad diversity of perspectives.

Unexpected changes within an educational environment may be the catalyse needed to force significant rethinking of pedagogical practice within the online teaching space.

This paper offers practical thinking and design tips for creating interactive learning and teaching programs to develop a positive and supportive approach that challenges and facilitates cognitive growth in student knowledge, skills and learning behaviours.

Stimulating student interaction via the creation of interactive and dynamic online curriculum design teachers may communicate more effectively with students as well as sharing their knowledge and skills with each other.

The authors explore Kegan’s ACD framework (1982, 1998, 2009) within the context of tertiary teaching and learning design for management accounting. The authors propose online strategies for each of the levels of development in the form of supports and challenges.

The impact of a firm’s strategic performance measurement system (SPMS) on its customer-focused strategy, under varying contexts, has largely been documented in the literature. However, the system’s capacity to positively influence the firm strategy through its impact on the firm’s peculiar internal and external capabilities, in the peculiar context of the developing countries’ financial services sector, has so far skipped a thorough academic enquiry. This study, using Indonesia’ financial services sector as its ‘site’, aims to fill this void in the literature.

The authors gleaned the study’s empirical data from financial services sector firms using survey questionnaire and analyzed it using SmartPLS. A total of 107 valid responses from management members of different financial services sector firms in Indonesia were deemed useable.

The study findings support the paper’s main thesis. The findings revealed that the strategic PMS contributes to enhancing firms’ market orientation and robustness by positively contributing to their customer-focused strategy from three distinct dimensions – competitors, customers and organizational learning.

The authors posit that an effective customer-focused strategy can be accomplished by purposefully adapting the focus of the firm’s strategic PMS to positively influence the organizational learning, which subsequently translates into the firm’s high competitiveness in the marketplace.

The unexplored link between the SPMS, firm’s internal and external capabilities and customer-focused strategy in the particular context of a developing country’s financial services sector will not only fill the current void in the literature but also instigate a new academic debate. The study will also contribute to the management accounting practice in service firms in the developing countries context.

The purpose of this study is to determine the effects of the psychosocial work environment on the turnover of civil service cadre officers in rural areas in Bangladesh.

Physical intimidation, mental health and well-being, organisational impediments, decision latitude, psychological job demands and social interaction were developed as variables to examine in relation to job satisfaction and turnover. This study gathers 406 responses from Bangladesh Civil Service (BCS) cadre officers in rural areas to test the hypotheses.

The findings indicate that physical intimidation increases employee turnover, whereas psychosocial job demand decreases it. Physical intimidation reduces job satisfaction, whereas decision flexibility and social interaction enhance job satisfaction, hence reducing the turnover of civil service cadre officers in rural Bangladesh.

This research contributes to the creation of context-specific and targeted public sector support, particularly the interventions and policies addressing the work environment in rural areas.

Drawing on justice theory, this study aims to investigate the determinants and consequences of post-recovery satisfaction in a business-to-business (B2B) sales environment. In addition, customer demandingness is used as a moderator in this study to assess the relationship between distributive justice (DJ), procedural justice (PJ) and interactional justice (IJ) and post-recovery satisfaction.

A conceptual framework was developed by testing five hypotheses based on data collected from 337 salesperson–customer dyads.

The findings of this study reveal that DJ, PJ and IJ are positively linked with post-recovery satisfaction. In addition, post-recovery satisfaction negatively impacts customer distrust. On the contrary, customer distrust positively influences value co-creation behavior and has a negative impact on trusting intention. Finally, the customer’s level of demandingness significantly and positively moderates the linkage between the dimensions of justice perception and post-recovery satisfaction.

Despite extensive literature on distrust, a research model that examines customers’ distrust attitudes toward service failure and B2B recovery satisfaction needs to be developed and validated. In this regard, the authors developed a framework to measure post-recovery satisfaction and its association with customers’ distrust in B2B a context.